A smooth accountant or bookkeeper switch starts with a clear handover owner, close deadlines and a secure record-transfer plan. Use the downloadable checklist as you work through the actions.
Web checklist
- [ ] List upcoming payroll, VAT, CIS, Companies House and tax-return deadlines that could be affected by the switch.
- [ ] Confirm who owns the bookkeeping, payroll, banking, document-storage and HMRC account access.
- [ ] Save the latest reconciliations, filed returns, key reports and unresolved query list.
- [ ] Agree the secure transfer method for customer, employee and tax information.
- [ ] Use the formal HMRC agent-authorisation process for the services involved. Record access is not HMRC authority.
- [ ] Confirm the last completed period and the next person responsible for open work.
Download
The editable and printable checklist gives space for the transfer dates and owners. Do not share HMRC sign-in credentials with an accountant or bookkeeper.
Next step
Download the handover checklist, list the deadlines that are close and agree the secure transfer process before changing access.
Important
General information only. Check the current official guidance for the business’s circumstances.
Sources and review
- Evidence check date: 5 November 2026.
- GOV.UK - Authorising an agent to deal with your tax affairs